Symbol comes out from myth, painting, fantasy, dream, folk tale and so on. It is very difficult to figure out what the symbol stands for due to its trait of having a variety of meanings. Symbol is intrinsically complex and original form in unconsciousness. This study is for analyzing symbolic meanings of water displayed in the process of sandplay therapy. The study used the method called amplification as a tool of analytic psychology. First, water is substantial to maintain the life of human beings. Second, water is not only the source of life but also the substance of death. Lastly, water has traits of creation, dismantlement of the creation and rebirth. We can see many cases in myth that water not only creates and destroys human beings by being swept away by flood, but also makes people thrive again. This study shows that water is a source of recreation. Human's life moves in a cycle of nature. Water as a cycle of nature is compared to creation, vitality, and rebirth. From the perspective of analytic psychology, water symbolizes creation as a birth of ego, a death of an ego being possessed by unconsciousness, and a rebirth of thought in unconsciousness. This study purports to provide materials to understand what water stands for in the process of sandplay therapy.